| Private enterprises have become the main force, which gives impetus to the economic development in China. However, the amount of the competitive private enterprises is still limit. Therefore, most of the private enterprises need reformed.Incorporation is the trend in the evolvement of private enterprises. But the transformation from family system to corporation system is difficult. One of the reasons is that the current financial governance is unable to give support to the separation of ownership and managership. The aim of the thesis is to bring forth a kind of financial governance, which is more suitable to the private enterprises. The author hopes the thesis will play a role in the transformation. The thesis consists of five chapters:PrefaceThis part essentially discusses the necessity of the corporation system. The slow course of corporation system results from some disarrangement in the corporate governance. At last, the author simply introduce the main clue of the thesis.Chapter1. Problems in the current corporate governancesThe corporate governance is the system arrangement on the allocation of the residual rights of control and residual claims. This chapter is composed of two parts, which shows the supervision is the weakness of the three basic problems. The first part points out the three basic problems need to be settled in establishing suitable corporate governance and the relation among the three. The second part doubts one of the premises in prompting and restricting system design, that the owner is able to observe the result of the manager's behaviors. The author points out that the monitoring system of private enterprise is not reliable.Chapter2. The financial governanceThe financial governance is the system arrangement on the allocation of the financial rights. Different postion of the financial staff in the financial governance means different financial governance. This chapter is divided into two parts. The first part definites the financial governance, which aims at constructing the framework of the financial governance. The second part takes premise to the problems studied.Chapter3. Analysis of the current financial governanceThis chapter consists of four parts, which analyses the effectiveness of the current financial governance with the mixed strategy countermeasure matrix in game theory. The first part introduces the method of the mixed strategy countermeasure matrix. The second part analyses the effectiveness of the financial supervision system, in which two kinds of ideas hinted are criticized. The third part analyses the financial majordomo system, which is advanced in contrast to the financial supervision system. But it still has some disadvantages that could be overcome. The fourth part analyses the effectiveness of the accountant designation system, and dissects the reason that the system is criticized while applied in the state owned enterprises. And then the author discusses the possibility of the system being applied in private enterprises. Finally, the author analyses the rationality and irrationality of owner appointing his favorite to financial position.Chapter4. The combination of the financial majordomo system & the accountant designation systemThis chapter has three parts, which put forward a kind of financial governance by combining the advantages of the financial majordomo system & the accountant designation system. The new system is called the majordomo designation system. And then, the author discusses its effectiveness in detail. The first part avails of the principle on information feedback system to discuss the integrity of the majordomo designation system. The second part describes the characteristics of the contract between the board of directors & the financial majordomo. The third part arranges the system in detail. Finally, the author makes conclusion on its effectiveness.Chapter5. The trend of the financial governanceTwo parts constitute this chapter, which introduces the financial governance applied in the foreign... |
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